https://www.taxtmi.com/caselaws?id=425109 The Tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the appellant. It held that the extended period of limitation was not applicable as the appellant began declaring RSP after being informed through notifications, indicating no deliberate evasion of duty. The Tribunal provided consequential relief, emphasizing that the appellant's actions did not amount to intentional evasion. en-us Fri, 08 Jul 2022 00:00:00 +0530 Fri, 15 Jul 2022 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425109 The Tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the appellant. It held that the extended period of limitation was not applicable as the appellant began declaring RSP after being informed through notifications, indicating no deliberate evasion of duty. The Tribunal provided consequential relief, emphasizing that the appellant's actions did not amount to intentional evasion. Case-Laws Customs Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425109